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Accession Number PB2013-102361
Title Financial Audit: IRS's Fiscal Years 2012 and 2011 Financial Statements.
Publication Date Nov 2012
Media Count 109p
Personal Author N/A
Abstract In accordance with the authority granted by the Chief Financial Officers Act of 1990, GAO annually audits the financial statements of IRS to determine whether (1) the financial statements are fairly presented and (2) IRS management maintained effective internal control over financial reporting. GAO also tests IRS's compliance with selected provisions of significant laws and regulations and its financial systems' compliance with FFMIA. IRS's tax collection activities are significant to overall federal receipts, and the effectiveness of its financial management is of substantial interest to Congress and taxpayers. In accordance with the authority granted by the Chief Financial Officers Act of 1990, GAO annually audits the financial statements of IRS to determine whether (1) the financial statements are fairly presented and (2) IRS management maintained effective internal control over financial reporting. GAO also tests IRS's compliance with selected provisions of significant laws and regulations and its financial systems' compliance with FFMIA. IRS's tax collection activities are significant to overall federal receipts, and the effectiveness of its financial management is of substantial interest to Congress and taxpayers.
Keywords Auditing
Compliance
Financial management
Financial statements
Internal controls
Laws
National government
Procedures
Regulations
Reporting requirements

 
Source Agency General Accounting Office
NTIS Subject Category 70F - Public Administration & Government
70B - Management Practice
96 - Business & Economics
Corporate Author Government Accountability Office, Washington, DC.
Document Type Technical report
Title Note N/A
NTIS Issue Number 1303
Contract Number N/A

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